To Furnish the Commissioner of Internal Revenue Copy of Every Demand for Deficiency Internal Revenue Taxes

February 6, 1964 REVENUE MEMORANDUM ORDER NO. 14-64 SUBJECT : To Furnish the Commissioner of Internal Revenue Copy of Every Demand for Deficiency Internal Revenue Taxes TO : All Heads of Department, Regional Directors, Chief Revenue Officers and Others Concerned In order to insure a uniform and equitable application of the provisions of the National Internal Revenue Code, special laws and regulations administered by the Bureau of Internal Revenue in all the offices of the Bureau; particularly with regard to the assessment of taxes, it is hereby required that henceforth, a copy of every original or amended demand letter for deficiency internal revenue taxes should be sent directly to the Commissioner of Internal Revenue at least ten (10) days prior to the release thereof. However, in cases where it is necessary to serve the demand at once to the taxpayer to protect the interests of the Bureau as in the case of imminent prescription, dissipation of assets of taxpayers, or where the taxpayer is leaving the country and in other urgent cases (refer to Sec. 15 of the Tax Code), the demand letter and assessment should be delivered without loss of time, but the copy for the Commissioner should be sent on the same day that the original demand is released with the notation on it that the letter of demand has been released without waiting for the ten-day requirement and the reason for so doing should be stated. From the observations obtained from the demand letters, according to its type and quality as prepared by and received from the different offices, there will be formulated vital and remedial measures for the improvement of the revenue service. cdtech This Order takes effect upon receipt hereof. (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue